Corporate Accounting

It is advisable that students have a good background in financial accounting and accounting standards.

The teaching methodology will go through classes with interactive exposition, questioning and demonstration with resolution of corresponding exercises.

The flipped classroom and collaborative learning will also be promoted, where students will have the opportunity to expose topics and share experiences.

In this way, it is intended that students learn the syllabus and acquire the defined skills.

The curricular unit of Corporate Accounting aims the transmission of fundamental accounting knowledge needed to understand the accounts of large corporations. Purposes to study the different elements involved in the economic financial process of major companies.
In the course of recent changes observed in the accounting world, it is intend to provide specific training on content and practical application of Accounting Standards System in the context of the issues that are part of the program.

It is intended that students who attend this UC acquire skills to:

a) Understand the main components and conditions of equity;

b) Identify and understand the main accounting standards regarding the active and passive elements of the financial statements;

c) Distinguish between accounting policies, changes in accounting estimates and errors and identify their effects on accounting procedures;

d) Identify the objectives and prepare the statement of changes in equity;

e) Understand the accounting and legal aspects associated with the dissolution of companies.

f) Identify the objectives and prepare the cash flow statement;

g) Identify all the components of the rendering of accounts of a business society, its objectives and its elaboration process.

1. The Capital Corporation
    1.1 Characterization of different types of companies
     1.2 Accounting aspects of the constitution of companies

2. Modificationsof Capital
    2.1 Capital Increase 
     2.2 Reinstatement of capital
     2.3 Reduction of capital
     2.4 Shares own

3. Applicationofresults
    3.1 Application of results
    3.2 NCRF 4 – Accounting Policies, Changes in Accounting Estimates and Errors 

4. FinancingCompanies
    4.1 NCRF10 BorrowingCost
    4.2 NCRF 21 Provisions,Contingent Liabilities and Contingent Assets

5. Investments
    5.1 NCRF 11 InvestmentProperty
    5.2 NCRF 13 Interestsin Joint Ventures and investments in associates

6. Financial Reporting
    6.1 NCRF 2 Statementsof Cash Flows
    6.2 NCRF24 Events after the Balance sheet date 
    6.3 Statementofchanges in equity

7. DissolutionandLiquidationofCompanies

NAO

Main Bibliography

Alves, Sandra e Carmo, Cecilia, (2021) Contabilidade das Sociedades e Consolidação de Contas- Casos práticos; 2ª edição, Edições Almedina.

Gomes, J.; Pires, J. (2015). Sistema de Normalização Contabilística – Teoria e Prática. Lisboa: Grupo Editorial Vida Económica (5.ª edição).

Gonçalves da Silva, F. V. ; Pereira, J. M. Esteves ;  Rodrigues, Lúcia Lima (2006). Contabilidade das Sociedades. Lisboa, 12ª edição atualizada; Plátano Editora.

Rodrigues, J. (2015). Sistema de Normalização Contabilística: Explicado. Porto: Porto Editora (3.ª edição).

Sistema de Normalização Contabilística (SNC) aprovado pelo Decreto-Lei nº 98/2015, de 02 de junho e legislação complementar.

Normas Contabilísticas e de Relato Financeiro (NCRF). http://www.cnc.min financas.pt/snc2016.html Código das Sociedades Comerciais. ([última atualização: Lei n.º 148/2015, de 09/09]

Legislação complementar

Complementary Bibliography

Alfredson, Keith; Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford (2007): Applying International Financial Reporting Standards, First Edition Wiley

Costa, Carlos Baptista; ALVES, Gabriel Correia (2014). Contabilidade Financeira (9.ª Edição), Rei dos Livros.

Kieso, Donald E., Jerry J. Weygandt, Terry D. Warfield (2011): Intermediate Accounting, 14th Edition, Wiley.